Analisis Kemampuan Keuangan Daerah dan Pengaruhnya terhadap Belanja Daerah di Kabupaten Aceh Tenggara

Abstract

The implementation of local autonomy that is Act No. 32 and Act No. 33, 2004 which are stressed on regency/city bring a consequence that regency/city ought to possess the capacity to implement local autonomy. One of the factors for the region to be able to implement its autonomy is by seeing the capacity of local finance. This factor is very important and urgent for a region in running out government and development. The objective of this research is to know the capacity of local financial in Aceh Tenggara Regency in carrying out autonomy, and to find the way out of which is related to the local financial capacity and how the accurate policy to increase the local financial capacity in Aceh Tenggara Regency in implementing local autonomy. The model used is log /inier statistic model, while data used is time series data which consist of the realization of original local revenue, local tax, local retribution, and local expenditures. The measurement of local financial capacity is measured by original local revenue, local tax, and local retribution. The result shows that original local revenue, local tax, and local retribution are positifly and significantly influencing on local expenditures in Aceh Tenggara Regency.